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November 7
1940 - William S. Hart deeds land for theater at Spruce & 11th Street to American Legion [story]
American Theater


irs_logoThe U.S. Department of the Treasury and the Internal Revenue Service ruled Thursday that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.

The ruling implements federal tax aspects of the June 26 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.

Under the ruling, same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.

Legally-married same-sex couples generally must file their 2013 federal income tax return using either the married filing jointly or married filing separately filing status.

Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.

Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2010, 2011 and 2012. Some taxpayers may have special circumstances, such as signing an agreement with the IRS to keep the statute of limitations open, that permit them to file refund claims for tax years 2009 and earlier.

Additionally, employees who purchased same-sex spouse health insurance coverage from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income.

 

How to File a Claim for Refund

Taxpayers who wish to file a refund claim for income taxes should use Form 1040X, Amended U.S. Individual Income Tax Return.

Taxpayers who wish to file a refund claim for gift or estate taxes should file Form 843, Claim for Refund and Request for Abatement. For information on filing an amended return, see Tax Topic 308, Amended Returns, available on IRS.gov, or the Instructions to Forms 1040X and 843. Information on where to file your amended returns is available in the instructions to the form.

 

Future Guidance

Treasury and the IRS intend to issue streamlined procedures for employers who wish to file refund claims for payroll taxes paid on previously-taxed health insurance and fringe benefits provided to same-sex spouses. Treasury and IRS also intend to issue further guidance on cafeteria plans and on how qualified retirement plans and other tax-favored arrangements should treat same-sex spouses for periods before the effective date of this Revenue Ruling.

Other agencies may provide guidance on other federal programs that they administer that are affected by the Code.

Revenue Ruling 2013-17, along with updated Frequently Asked Questions for same-sex couples and updated FAQs for registered domestic partners and individuals in civil unions, are available today on IRS.gov. See also Publication 555, Community Property.

Treasury and the IRS will begin applying the terms of Revenue Ruling 2013-17 on Sept. 16, 2013, but taxpayers who wish to rely on the terms of the Revenue Ruling for earlier periods may choose to do so, as long as the statute of limitations for the earlier period has not expired.

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SCV NewsBreak
LOCAL NEWS HEADLINES
Thursday, Nov 7, 2024
Nov. 21: Salt Creek Grille, Veteran Services Collaborative Host Fundraiser
The Santa Clarita Veteran Services Collaborative has announced the "Bringing it Home" fundraiser, an exclusive wine and hors d'oeuvre event hosted by Salt Creek Grille, will be held Thursday, Nov. 21.
Thursday, Nov 7, 2024
USPS Announces Holiday Mailing, Shipping Dates
The U.S. Postal Service announced its recommended mailing and shipping dates for holiday mail and packages. The following are recommended send-by dates for expected delivery before Dec. 25.
Wednesday, Nov 6, 2024
Local Election Results as of Wednesday Evening
The closest race of the election is for Santa Clarita City Council. Patsy Ayala was leading Tim Burkhart by 37 votes at the close of business Wednesday, 3,219 to 3,182. More absentee ballots remain to be counted.
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The American Cancer Society Relay for Life of Santa Clarita Valley will host its annual holiday boutique fundraiser, 10 a.m.-3 p.m. Saturday, Nov. 23, at Santa Clarita United Methodist Church
Nov. 23: ACS Relay for Life SCV Holiday Boutique
The Santa Clarita Veteran Services Collaborative has announced the "Bringing it Home" fundraiser, an exclusive wine and hors d'oeuvre event hosted by Salt Creek Grille, will be held Thursday, Nov. 21.
Nov. 21: Salt Creek Grille, Veteran Services Collaborative Host Fundraiser
The U.S. Postal Service announced its recommended mailing and shipping dates for holiday mail and packages. The following are recommended send-by dates for expected delivery before Dec. 25.
USPS Announces Holiday Mailing, Shipping Dates
1940 - William S. Hart deeds land for theater at Spruce & 11th Street to American Legion [story]
American Theater
The closest race of the election is for Santa Clarita City Council. Patsy Ayala was leading Tim Burkhart by 37 votes at the close of business Wednesday, 3,219 to 3,182. More absentee ballots remain to be counted.
Local Election Results as of Wednesday Evening
Due to projected power shutoffs related to the current wind advisory, the Child & Family Center’s Centre Pointe Pkwy location, will be closed for in-person services beginning 5 pm Wednesday
Child & Family Center’s Centre Pointe Pkwy Location Closes Due to Power Shutoffs
Beginning Wednesday, November 13, crews will begin the construction of median modifications, paving, grinding and overlay operations along portions of McBean Parkway at Newhall Ranch Road.
Upcoming Lane Closures on McBean Parkway and Newhall Ranch Road
The California Highway Patrol is proud to announce it received a $350,000 grant to address the growing issue of distracted driving on California roads.  
CHP Receives Grant to Combat Adult Distracted Driving in California
The Los Angeles County Economic Development Corporation has once again recognized the city of Santa Clarita as a finalist for the prestigious 2024 "Most Business-Friendly City" award in the category of large cities (population over 60,000).
City of Santa Clarita Named 2024 Most Business-Friendly City Finalist
The County of Los Angeles is experiencing critical fire weather and is under a Particularly Dangerous Situation Red Flag advisory from now until Friday evening. .
Animal Care and Control Urges Emergency Pet Preparedness
The city of Santa Clarita is pleased to announce the release of the 2025-2026 Notice of Funding Availability and has scheduled informational meetings for organizations interested in applying for 2025-2026 Community Development Block Grant funding.
Santa Clarita Non-Profits Invited to Apply for 2025-2026 Funding Cycle
California State University, Northridge’s CSUN-al Gardening series returns this month just in time to prepare for fall planting.
CSUN-al Garden Class to Get Ready for Fall Planting
The Los Angeles County Board of Supervisors unanimously approved a motion introduced by Supervisor Kathryn Barger and co-authored by Board Chair Lindsey P. Horvath
Supes Support Expansion of Tax Credit Program for Entertainment Sector
Local educational performing arts charity Mission Opera, together with Oksana Foundation and Bella Cucina Italian Restaurant, is excited to announce “Bella Notte,” a new monthly event starting this Fall that blends the worlds of Italian fine dining, live opera, and community support.
Nov. 23: “Bella Notte” Italian Night Comes to Santa Clarita
For the fourth year in a row, California State University, Northridge has been named a Fulbright HSI Leader by the U.S. Department of State’s Bureau of Educational and Cultural Affairs.
CSUN Named a Fulbright HSI Leader For a Fourth Year in a Row
Thompson Von Tungeln Trust and Estate Lawyers will host a free successor trustee training workshop on Saturday, Nov. 9, from 10 a.m. to noon at the Hyatt Regency Valencia, 24500 Town Center Drive, Valencia, Calif. 91355.
Nov. 9: Free Successor Trustee Training Workshop
No. 12 College of the Canyons football scored 24 points, highlighted by a 95-yard kickoff return from sophomore Da'Marrie Smith, in what turned out to be a decisive second quarter to outlast visiting Moorpark College 27-21 on Saturday, Nov. 2 at Cougar Stadium.
No. 12 Canyons Outlasts Moorpark College 27-21
Unofficial election results for the 2024 General Election as of Tuesday, Nov. 5 at 11:21 p.m.
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1976 - Horse turds and peace pipes: Acton Turkey War with AM radio jock Dick Whittington ends in a draw [story]
Turkey war
The Santa Clarita Valley Food Pantry has announced a newly-formed partnership with California Institute of the Arts and its Basic Needs Center.
SCV Food Pantry Partnership with CalArts to Feed Students
The Los Angeles County Fire Department, Sheriff’s Department and Office of Emergency Management are on high alert in anticipation of strong, high-speed winds and dangerous fire weather conditions that will impact the Santa Clarita Valley and Los Angeles County late Tuesday night through at least Thursday afternoon.
County Urges SCV Residents to Prepare for High Winds, Fire Weather
For the fourth consecutive time, the College of the Canyons Contracts, Procurement and Risk Management department received a 2024 Annual Achievement of Excellence in Procurement award from the National Procurement Institute, Inc.
COC Purchasing Department Receives 2024 National Procurement Institute Award
Amidst the festivities for the team's seniors for the final regular season game, there was a soccer match, as The Master's University women's soccer team took a convincing 5-0 win over Life Pacific at Reese Field on Sat. Nov. 2.
TMU Women’s Soccer Celebrates Senior Day with 5-0 Win
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